188.8.131.52 The trust must meet three requirements under the regulations:
184.108.40.206.1 The trust must be valid under state law. Or be valid but for the fact that there is no corpus.
220.127.116.11.2 The beneficiaries of the trust must be identifiable from the trust instrument. The list of beneficiaries must be given to the plan administrator by October 31st following the participant’s death.
18.104.22.168.3 The trust must be irrevocable at the death of the plan participant.